Article R344-1 of the French Insurance Code
I. – The proportion referred to in Article L. 344-1 is a percentage of the value of all investments belonging to the company or the supplementary occupational pension fund and of other assets allocated to the representation of regulated commitments, valued in accordance with Article R. 343-11. For the companies mentioned in Article L. 310-3-1 and supplementary occupational pension funds, other assets include receivables from policyholders and reinsurers as well…